COOPERATIVE AGRICOLE INTERVAL : revenue, balance sheet and financial ratios

COOPERATIVE AGRICOLE INTERVAL is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in ARC-LES-GRAY (70100), this company of category ETI shows in 2024 a revenue of 211.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COOPERATIVE AGRICOLE INTERVAL (SIREN 778372474)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 211 823 338 € 253 272 046 € 214 256 268 € 168 645 668 € 168 136 176 € 160 196 816 € 165 933 679 € 139 544 545 €
Net income 3 104 114 € 1 173 537 € 4 774 005 € 3 008 089 € 1 179 765 € 1 018 246 € 745 356 € 549 202 €
EBITDA 5 275 510 € 8 376 761 € 9 598 385 € 6 712 763 € 6 430 773 € 4 384 583 € 5 003 334 € 4 269 807 €
Net margin 1.5% 0.5% 2.2% 1.8% 0.7% 0.6% 0.4% 0.4%

Revenue and income statement

In 2024, COOPERATIVE AGRICOLE INTERVAL achieves revenue of 211.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Significant drop of -16% vs 2023. After deducting consumption (171.9 M€), gross margin stands at 39.9 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.3 M€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.1 M€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

211 823 338 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 885 199 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

5 275 510 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 727 321 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 104 114 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

107.506%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

41.069%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

1.766%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.727

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

22.8%

Solvency indicators evolution
COOPERATIVE AGRICOLE INTERVAL

Sector positioning

Debt ratio
107.51 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Average +11 pts over 3 years

In 2024, the debt ratio of COOPERATIVE AGRICOLE INTE... (107.51) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
41.07% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Good -7 pts over 3 years

In 2024, the financial autonomy of COOPERATIVE AGRICOLE INTE... (41.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.73 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Average +10 pts over 3 years

In 2024, the repayment capacity of COOPERATIVE AGRICOLE INTE... (1.73) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 59.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

115.217

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

59.711

Liquidity indicators evolution
COOPERATIVE AGRICOLE INTERVAL

Sector positioning

Liquidity ratio
115.22 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Watch

In 2024, the liquidity ratio of COOPERATIVE AGRICOLE INTE... (115.22) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
59.71x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Excellent +10 pts over 3 years

In 2024, the interest coverage of COOPERATIVE AGRICOLE INTE... (59.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 129 days of revenue, i.e. 76.2 M€ to permanently finance. Over 2017-2024, WCR increased by +55%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

76 154 726 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

29 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

22 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

35 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

129 j

WCR and payment terms evolution
COOPERATIVE AGRICOLE INTERVAL

Positioning of COOPERATIVE AGRICOLE INTERVAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of COOPERATIVE AGRICOLE INTERVAL is estimated at 11 756 418 € (range 7 626 368€ - 18 790 324€). With an EBITDA of 5 275 510€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
94 tx
7626k€ 11756k€ 18790k€
11 756 418 € Range: 7 626 368€ - 18 790 324€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 275 510 € × 0.5x
Estimation 2 572 729 €
1 519 076€ - 10 998 971€
Revenue Multiple 30%
211 823 338 € × 0.15x
Estimation 32 011 293 €
21 725 928€ - 36 751 252€
Net Income Multiple 20%
3 104 114 € × 1.4x
Estimation 4 333 332 €
1 745 259€ - 11 327 316€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare COOPERATIVE AGRICOLE INTERVAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about COOPERATIVE AGRICOLE INTERVAL

What is the revenue of COOPERATIVE AGRICOLE INTERVAL ?

The revenue of COOPERATIVE AGRICOLE INTERVAL in 2024 is 211.8 M€.

Is COOPERATIVE AGRICOLE INTERVAL profitable?

Yes, COOPERATIVE AGRICOLE INTERVAL generated a net profit of 3.1 M€ in 2024.

Where is the headquarters of COOPERATIVE AGRICOLE INTERVAL ?

The headquarters of COOPERATIVE AGRICOLE INTERVAL is located in ARC-LES-GRAY (70100), in the department Haute-Saone.

Where to find the tax return of COOPERATIVE AGRICOLE INTERVAL ?

The tax return of COOPERATIVE AGRICOLE INTERVAL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does COOPERATIVE AGRICOLE INTERVAL operate?

COOPERATIVE AGRICOLE INTERVAL operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.